Responsabilidad civil del contador público en la preparación de los impuestos nacionales: un caso de estudio con el impuesto de renta y complementarios para personas jurídicas

Abstract

The civil responsibility that an accounting professional has when preparing the different taxes and reports is to determine the actions and distinctive economic effects of the evolution of the income tax and complementary in the national territory over time, this responsibility is granted to a large extent by the Central Board of Accountants, as well as through the Code of Ethics. Therefore, this study analyzes the civil responsibility of the public accountant in the preparation of income tax in legal persons. Methodologically it is a descriptive and documentary study, where it was used in a qualitative research approach. Concomitant with the above, the investigation determined that the accountant is governed by a regulatory framework of the income and complementary tax, the tax is constituted of the tax reforms since the 20th century, it should be noted that the accountant is not only to satisfy the needs, must observe, comply with its duties and bear in mind the prohibitions, the central board of accountants incur sanctions such as minor, serious, very slight or fraud, caused by lack of information or a misinterpretation, they can be suspended by the Central Board for periods ranging from 1 month to 12 months and if the offense is very serious, the professional card is canceled, additionally it has a civil responsibility related to the objectives of sustainable development, a corporate social responsibility due to its impact Finally, it is highlighted that the presentation of income tax returns for legal persons are presented ta in 2 installments and for large taxpayers in 3 installments, with their established deadlines to avoid any type of sanction, irregularities or inaccuracies in their profession.